Following are a set of transactions experienced by Blue Devil. Inc during the month of January Issued 10,000 shares of common stock for $15,000 cash Purchased land for $12,000, signing a note payable for the full amount Purchased office equipment for $1.200 cash. Received cash of S14,000 for services provided to customers during the month. Purchased $300 of office supplies Paid employees $10,000 for their first month's salaries Blue Devil began business on January 1, What was the total amount of Blue Devil's liabilities following these six transactions? Select one: O a $12,300 O b. $15,500 O c. $22,600 Od $27,300 Oe. $12,000